Okla. Stat. tit. 68, § 68-258: Service of summons or notice in state tax proceedings

Notwithstanding the provisions of any statute to the contrary,

employees of the Tax Commission may personally serve the necessary

summons or notice issued for any hearing, civil proceeding, or

criminal proceeding initiated by the Tax Commission pursuant to any

state tax law. Service by the Tax Commission pursuant to this

section shall have the same force and effect as if such service had

been made by any other person authorized by law to perform such

service. The provisions of this section shall not authorize the

execution of tax warrants by the Tax Commission.